Teknik Serta Prosedur Dalam Permodalan Usaha

Teknik Serta Prosedur Dalam Permodalan Usaha

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Teknik Serta Prosedur Dalam Permodalan Usaha

Dalam hal kewirausahaan, tentu kita tidak asing lagi mendengar teknik serta prosedur dalam permodalan usaha. Seorang wirausahawan tidak selalu harus melakukan segalanya dengan uangnya sendiri. Karena keterbatasan seorang wirausahawan, ia harus mencari peluang untuk mendapatkan dana tambahan dari sumber luar.

Teknik serta Prosedur Dalam Permodalan Usaha pada umumnya terdiri atas beberapa hal berikut ini. Sumber internal dan juga eksternal adalah yang menjadi sumber modal bagi perusahaan, dan pada postingan kali ini saya akan memberikan penjelasan tentang apa itu modal internal dan juga modal eksternal.

Teknik Serta Prosedur Dalam Permodalan Usaha

1. Fungsi Modal

Berikut adalah beberapa fungsi dari modal sendiri yang terdapat pada perusahaan:

  • Untuk memberikan kredit pada orang lain
  • Mempertahankan likuiditas
  • Membiayai ongkos ataupun biaya produksi
  • Untuk bisa menutup kerugian yang akan mungkin dialami

2. Modal Internal

Setelah membahas mengenai modal sendiri, maka yang merupakan modal yang berasal dari sumber internal adalah sebagai berikut:

  • Modal yang telah didapatkan dari keuntungan/laba suatu perusahaan
  • Keuntugan dari penjualan surat sederhana
  • Modal yang dimana berasal dari pemilik/pendiri perusahaan tersebut
  • Modal yang telah disetor oleh para pemegang saham

3. Modal Eksternal

Yang merupakan modal yang berasal dari sumber eksternal adalah pinjaman yang didapatkan dari lembaga keuangan bukan bank dan juga dari bank. Sementara itu, modal yang ada di perusahaan tersebut diwujudkan kedalam modal kerja dan juga modal investasi. Perusahaan sangat membutuhkan modal investasi, karena modal investasi tersebut bersifat terus-menerus dan juga dibutuhkan untuk menjalankan perusahaan. Oleh karena itu, modal investasi lebih baik dibiayai dengan kredit jangka panjang, ataupun dengan modal sendiri.

4. Macam-Macam Modal Kerja

Setidaknya, modal kerja dibagia menjadi dua bagian, diantaranya adalah sebagai berikut:

a. Net Working Capital

Secara umum, Net Working Capital adalah selisih di neraca antara aset lancar dan kewajiban perusahaan. Artinya, modal kerja bersih adalah metrik likuiditas perusahaan dalam hal kemampuannya untuk membayar kembali pinjaman jangka pendek. Jumlah dari kelebihan aktiva lancar berada diatas jumlah utang lancar, atau juga dimana jumlah aktiva lancar dikurangi dengan jumlah utang lancar.

b. Gross Working Capital

Gross Working Capital adalah jumlah dari keseluruhan aktiva lancar. Modal kerja kotor adalah jumlah dari semua komponen yang ada dalam bentuk aset lancar. Kas, bank, surat berharga, piutang, persediaan, dan aset lancar lainnya membentuk modal ini.

5. Unsur-Unsur Modal Kerja

Modal kerja dalam perusahaan adalah berupa unsur-unsur berikut ini:

  • Surat Berharga
  • Persediaan barang dagangan
  • Piutang dagang
  • Uang kas

6. Cara-Cara Dalam Menghitung Dan Juga Menetapkan Modal Kerja

Dalam pengelolaan modal kerja akan dianggap baik apabila wirausahawan yang mengelola bisnis ataupun usahanya bisa mengatur unsur modal kerja tersebut. Berikut adalah cara untuk menetapkan dan juga menghitung modal kerja perusahaan.

a. Berdasarkan Kepada Tingkat Perputaran Modal

Cara ini dilakukan dengan terlebih dahulu menghitung tingkat dari macam-macam komponen modal kerja.

b. Berdasarkan Kepada Jangka Waktu Keterlibatan

Cara ini dilakukan dengan berdasarkan keterikatan dan juga per komponen modal kerja mulai sejak ditanamkan hingga menjadi uang tunai untuk siap dipakai kembali.

7. Faktor Dalam Penetapan Modal Investasi

Berikut adalah beberapa faktor yang perlu untuk dipertimbangkan dalam menetapkan modal invetasi.

  • Tafsiran Aliran Kas yang dimana akan dihasilkan oleh setiap rencana modal investasi
  • Resiko dari masing-masing rencana modal
  • Penetapan modal investasi tidak perlu untuk selalu dipenuhi semuanya, akan tetapi harus perlu untuk dipertimbangkan satu dengan yang lainnya.

8. Pengelompokan Dalam Penetapan Modal

Secara Umum, rencana dalam penetapan modal investasi pada aktiva tetap yang sering dihadapi wirausahawan dalam mengelompokkan usahanya adalah sebagai berikut.

  • Pengenalan produk-produk baru dengan cara menambah dan juga menggunakan mesin atau peralatan
  • Mengganti peralatan ataupun mesin yang dimana sudah rusak ataupun sudah habis masa ekonominya
  • Toko, pabrik, gedung, perusahaan, gudang, dan juga yang lainnya
  • Memperluas tempat parkir, tempat ibadah, perumahan karyawan, dan juga sebagainya

Macam-Macam Aliran Kas

Aliran kas terdiri atas dua macam, yaitu:

  • Aliran Kas masuk (bersih) yang dimana merupakan hasil dari investasi
  • Aliran Kas Keluar (bersih) yang dimana diperlukan untuk biaya investasi

Sementara dari itu, yang dimaksud dengan modal kerja adalah suatu modal yang terdapat/tertanam dalam aktiva lancar. Dan yang dimaksud dengan aktiva lancar adalah harta jangka panjang suatu perusahaan paling lama hingga satu tahun dan juga dapat dicairkan kembali menjadi kas.

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